But the opinion issued Friday by the Joint Commission on Public Integrity headed by Cuomo appointees also says he can't use state aircraft for daily commuting or when a political fundraiser is part of his trip.

The Cuomo administration says it has never reimbursed the state for dozens of commutes to and from his home. Cuomo doesn't live full time in the governor's mansion in Albany. He has offices in Albany and Manhattan.

The administration had no immediate comment on whether Cuomo has paid any taxes on the perk.

Internal Revenue Service guidelines show the free commutes could be a taxable fringe benefit.

Hillary Clinton did not have a State Department email account while she served as America's top diplomat, a senior state department official said Monday, and instead used a personal email account during her four years on the job.